Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)
(3) Processing and Fabricating—Sound
375.0420 Processing Charges. Processing charges for exposing motion picture film negatives supplied by another studio or producer are subject to sales tax. 7/2/53.